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MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D.P. GOJAMGUNDE
PRIYA JADHAV
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Apr 28, 2025
Order No.

GST-ARA-31/2024-25/B-208

Citation

2025(4) TAXREPLY 13634
Original Order
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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Maharashtra State Electricity Transmission Company Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the following can be termed as “supply”? a. Liquidated Damages (LD)/Penalty recovered from contractors/suppliers for breach of contract. b. Liquidated Damages (LD)/Penalty recovered from contractors/suppliers on Deposit Works/ Outright Contribution Works (ORC). c. Forfeiture of Security Deposit or Earnest Money Deposit in case of refusal to accept the work order despite of being Lowest One (L1) or failure of performance by the sup....

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☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).